Selaus asiasanan mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)

Viitteet 1-3 / 3

    • Business owners and income-shifting: evidence from Finland 

      Harju, Jarkko; Matikka, Tuomas
      Small Business Economics : 1 (Springer Verlag, 2016)
      This study examines income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for ...

    • Optimal taxation and public provision for poverty reduction 

      Kanbur, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti
      International Tax and Public Finance : 1 (Springer Verlag, 2018)
      The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal ...

    • Promoting education under distortionary taxation: equality of opportunity versus welfarism 

      Haaparanta, Pertti; Kanbur, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti
      The Journal of Economic Inequality : Open Access (Springer, 2022)
      A common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision of education for equalisation of opportunities rather than income taxation, which only ...